According to Section 86 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act.

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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